(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) 1. We have heard Mr. M.R. Bhatt, learned senior counsel assisted by Mrs.
Mauna Bhatt, learned counsel appearing for the Revenue in these Tax Appeals. These Tax Appeals were admitted on the following question of law: “Whether the Tribunal is right in law and on facts in deleting the additions made by the Assessing Officer on account of disallowance of claim of purchases from following parties hold to be not genuine:-
(I) Ashish Corpn. Rs.26,71,000/-
(II) C.N. Steel Pvt. Ltd. Rs.58,46,357/-
(III) Alang Enterprises Rs.6,01,214/-”
2. The Assessing Officer by his order dated 30.03.2006 made certain additions to the income of the assessee with regard to claim of purchases made by the assessee from various parties. The CIT(A) in appeal filed by the assessee deleted the additions. The Revenue filed an appeal before the Tribunal. The Tribunal in paragraph No.10 of its judgment has extracted paragraphs Nos. 4.5 to 4.9 of the judgment of CIT(A) and has affirmed the finding recorded by the CIT(A) that the deletions were justified in the facts of the case. We agree with the view taken by the Tribunal and CIT(A). No substantial question of law arises in these Tax Appeals, which may warrant decision of this court. These Tax Appeals are concluded on finding of fact and are accordingly dismissed.
(V.M. SAHAI, J.) (N.V. ANJARIA, J.) (SN DEVU PPS)